Nonprofit · EIN 23-7326907
FRANK AND VIRGINIA ROGERS FOUNDATION
Tax-exempt · KNOXVILLE, TN 37901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $74,461 | $61,623 | $12,838 | $885,827 | $0 | $885,827 |
| December 31, 2024 | 990-PF | $69,826 | $64,164 | $5,662 | $872,989 | $0 | $872,989 |
| December 31, 2023 | 990-PF | $32,029 | $77,230 | -$45,201 | $867,327 | $0 | $867,327 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $32,810
- Interest
- $1,814
- Net gain from sales of assets
- $39,837
Expenses
- Grants and similar amounts paid
- $49,519
- Disbursements for charitable purposes
- $49,519
- Excise tax on investment income
- $901
Balance sheet and other
- Total assets, start of year
- $872,989
- Total assets, end of year
- $885,827
- Total liabilities, end of year
- $0
- Net assets, end of year
- $885,827
- Fair market value of assets
- $1,197,514
- Qualifying distributions
- $49,519
- Net investment income
- $74,461
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN J RISON PO BOX 1646, KNOXVILLE, TN 37901 | PRESIDENT | 0 | $0 |
| BARBARA APKING PO BOX 1646, KNOXVILLE, TN 37901 | VICE PRESIDE | 0 | $0 |
| WAYNE R KRAMER PO BOX 1646, KNOXVILLE, TN 37901 | SECRETARY | 0 | $0 |
| KIMBERLY D COCHRANE PO BOX 1646, KNOXVILLE, TN 37901 | TREASURER | 0 | $0 |
| ELIZABETH LANOIS PO BOX 1646, KNOXVILLE, TN 37919 | DIRECTOR | 0 | $0 |
| PAMELA S JACKSON PO BOX 1646, KNOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
| BREWTON COUCH PO BOX 1646, KOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
| MARIANE NICHOLS PO BOX 1646, KNOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN J RISON PO BOX 1646, KNOXVILLE, TN 37901 | PRESIDENT | 0 | $0 |
| BARBARA APKING PO BOX 1646, KNOXVILLE, TN 37901 | VICE PRESIDE | 0 | $0 |
| WAYNE R KRAMER PO BOX 1646, KNOXVILLE, TN 37901 | SECRETARY | 0 | $0 |
| KIMBERLY D COCHRANE PO BOX 1646, KNOXVILLE, TN 37901 | TREASURER | 0 | $0 |
| ELIZABETH LANOIS PO BOX 1646, KNOXVILLE, TN 37919 | DIRECTOR | 0 | $0 |
| PAMELA S JACKSON PO BOX 1646, KNOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
| ANNE L SPROUSE PO BOX 1646, KNOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
| BREWTON COUCH PO BOX 1646, KOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
| MARIANE NICHOLS PO BOX 1646, KNOXVILLE, TN 37901 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN J RISON 46036 MICHIGAN AVE - BOX 172, CANTON, MI 48188 | PRESIDENT | 0 | $0 |
| BARBARA APKING 6800 STONE MILL DR, KNOXVILLE, TN 37919 | VICE PRESIDE | 0 | $0 |
| WAYNE R KRAMER PO BOX 629, KNOXVILLE, TN 37901 | SECRETARY | 0 | $0 |
| WILLIAM E PINKSTON 1067 CREEKSIDE VILLAGE WAY, SEYMOUR, TN 378655258 | TREASURER | 0 | $0 |
| ELIZABETH LANOIS 1425 LAKELAND DR, KNOXVILLE, TN 37919 | DIRECTOR | 0 | $0 |
| PAMELA S JACKSON 4808 LINDSEY BLAIR LANE, KNOXVILLE, TN 37918 | DIRECTOR | 0 | $0 |
| ANNE L SPROUSE 403 LYONS HEAD DRIVE, KNOXVILLE, TN 37919 | DIRECTOR | 0 | $0 |
| KIMBERLY D COCHRANE THE TRUST COMPANY, 4823 OLD KINGSTON PIKE, KNOXVILLE, TN 37919 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1646, KNOXVILLE, TN 37901-1646
- In care of
- % WILLIAM EPINKSTON CPA
- Signed the 990-PF
- WAYNE R KRAMER, SECRETARY
- Phone
- (865) 207-7996
- Return prepared by
- BROWN JAKE & MCDANIEL PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7326907
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $885,827
- Income (IRS master file)
- $165,646
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $74,461 | $61,623 | $885,827 | IRS |
| 990-PF | December 2024 | $69,826 | $64,164 | $872,989 | XML |
| 990-PF | December 2023 | $32,029 | $77,230 | $867,327 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7326907).
Questions about FRANK AND VIRGINIA ROGERS FOUNDATION
- What is the EIN of FRANK AND VIRGINIA ROGERS FOUNDATION?
- The employer identification number (EIN) of FRANK AND VIRGINIA ROGERS FOUNDATION is 23-7326907.
- Is FRANK AND VIRGINIA ROGERS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to FRANK AND VIRGINIA ROGERS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRANK AND VIRGINIA ROGERS FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRANK AND VIRGINIA ROGERS FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRANK AND VIRGINIA ROGERS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FRANK AND VIRGINIA ROGERS FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRANK AND VIRGINIA ROGERS FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $74,461, expenses of $61,623 and total assets of $885,827 at year end.
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